ANALISIS IMPLEMENTASI SAK-ETAP UNTUK PENYUSUNAN LAPORAN KEUANGAN PADA KOPERASI KARYAWAN POLRES SITUBONDO

this study aims to describe the implementation of Entity financial accounting standard without public accountability (SAK ETAP). The subject of this study was employee cooperative Situbondo plice station. However, the object was the financial reports data of the empolyee. In addition, the analysis technique begun from processing the interview result and presenting the data. Furthemore, the study result which was based on balance presentation, the report of loss profit/SHU, the report of equity, cash flow report on 2018 claimed some findings : the employee coorperative Situbondo police station did not present yet the note of financial report (CALK), there was an error in grouping the cash flow activity, an calculation error, and there was a calculation that inappropriate with SAK ETAP